Acorah Software Products - Accounts Production 18.1.200 false true 30 November 2024 1 December 2023 false 1 December 2024 30 November 2025 30 November 2025 9850813 Mr Andrew Mitchell Mr Joshua Mitchell iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 9850813 2024-11-30 9850813 2025-11-30 9850813 2024-12-01 2025-11-30 9850813 frs-core:CurrentFinancialInstruments 2025-11-30 9850813 frs-core:Non-currentFinancialInstruments 2025-11-30 9850813 frs-core:BetweenOneFiveYears 2025-11-30 9850813 frs-core:ComputerEquipment 2025-11-30 9850813 frs-core:ComputerEquipment 2024-12-01 2025-11-30 9850813 frs-core:ComputerEquipment 2024-11-30 9850813 frs-core:FurnitureFittings 2025-11-30 9850813 frs-core:FurnitureFittings 2024-12-01 2025-11-30 9850813 frs-core:FurnitureFittings 2024-11-30 9850813 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-11-30 9850813 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-12-01 2025-11-30 9850813 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-11-30 9850813 frs-core:MotorVehicles 2025-11-30 9850813 frs-core:MotorVehicles 2024-12-01 2025-11-30 9850813 frs-core:MotorVehicles 2024-11-30 9850813 frs-core:PlantMachinery 2025-11-30 9850813 frs-core:PlantMachinery 2024-12-01 2025-11-30 9850813 frs-core:PlantMachinery 2024-11-30 9850813 frs-core:WithinOneYear 2025-11-30 9850813 frs-core:ShareCapital 2025-11-30 9850813 frs-core:RetainedEarningsAccumulatedLosses 2025-11-30 9850813 frs-bus:PrivateLimitedCompanyLtd 2024-12-01 2025-11-30 9850813 frs-bus:FilletedAccounts 2024-12-01 2025-11-30 9850813 frs-bus:SmallEntities 2024-12-01 2025-11-30 9850813 frs-bus:AuditExempt-NoAccountantsReport 2024-12-01 2025-11-30 9850813 frs-bus:SmallCompaniesRegimeForAccounts 2024-12-01 2025-11-30 9850813 frs-bus:OrdinaryShareClass1 2024-12-01 2025-11-30 9850813 frs-bus:OrdinaryShareClass1 2025-11-30 9850813 frs-bus:OrdinaryShareClass3 2024-12-01 2025-11-30 9850813 frs-bus:OrdinaryShareClass3 2025-11-30 9850813 frs-core:DeferredTaxation 2024-12-01 2025-11-30 9850813 frs-core:DeferredTaxation 2024-11-30 9850813 frs-core:DeferredTaxation 2025-11-30 9850813 frs-bus:Director1 2024-12-01 2025-11-30 9850813 frs-bus:Director1 2024-11-30 9850813 frs-bus:Director1 2025-11-30 9850813 frs-bus:Director2 2024-12-01 2025-11-30 9850813 frs-bus:Director2 2024-11-30 9850813 frs-bus:Director2 2025-11-30 9850813 1 2024-12-01 2025-11-30 9850813 2 2024-12-01 2025-11-30 9850813 frs-countries:EnglandWales 2024-12-01 2025-11-30 9850813 2023-11-30 9850813 2024-11-30 9850813 2023-12-01 2024-11-30 9850813 frs-core:CurrentFinancialInstruments 2024-11-30 9850813 frs-core:Non-currentFinancialInstruments 2024-11-30 9850813 frs-core:BetweenOneFiveYears 2024-11-30 9850813 frs-core:MotorVehicles 2023-12-01 2024-11-30 9850813 frs-core:WithinOneYear 2024-11-30 9850813 frs-core:ShareCapital 2024-11-30 9850813 frs-core:RetainedEarningsAccumulatedLosses 2024-11-30 9850813 frs-bus:OrdinaryShareClass1 2023-12-01 2024-11-30 9850813 frs-bus:OrdinaryShareClass3 2023-12-01 2024-11-30 9850813 1 2023-12-01 2024-11-30 9850813 2 2023-12-01 2024-11-30
Registered number: 9850813
Pro Tech Electrical (Essex) Limited
Financial Statements
For The Year Ended 30 November 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—7
Page 1
Balance Sheet
Registered number: 9850813
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 209,051 256,660
209,051 256,660
CURRENT ASSETS
Stocks 5 20,000 8,000
Debtors 6 1,962,765 1,113,680
Cash at bank and in hand 677,071 488,375
2,659,836 1,610,055
Creditors: Amounts Falling Due Within One Year 7 (1,998,732 ) (1,089,760 )
NET CURRENT ASSETS (LIABILITIES) 661,104 520,295
TOTAL ASSETS LESS CURRENT LIABILITIES 870,155 776,955
Creditors: Amounts Falling Due After More Than One Year 8 (95,123 ) (139,272 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (51,472 ) (63,119 )
NET ASSETS 723,560 574,564
CAPITAL AND RESERVES
Called up share capital 12 100 100
Profit and Loss Account 723,460 574,464
SHAREHOLDERS' FUNDS 723,560 574,564
Page 1
Page 2
For the year ending 30 November 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Andrew Mitchell
Director
9 July 2026
The notes on pages 3 to 7 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Pro Tech Electrical (Essex) Limited is a private company, limited by shares, incorporated in England & Wales, registered number 9850813 . The registered office is Unit 4, 99 London Road, Stanway, Essex, CO3 0NY.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the rendering of electrical services to the commercial and domestic market.
Rendering of electrical services
Turnover from the rendering of electrcial services is recognised by reference to the stage of completion of the contract. The percentage of completion method is used to determine the appropriate amount to recognise in a given period. The stage of completion is measured by the proportion of contract costs incurred for worked performed to date compared to the estimated total contract costs. 
Where the outcome of a construction contract can be estimated reliably, revenue costs are recognised by reference to the stage of completion of the contract activity at the reporting end date. 
Where it is probable that total contract costs will exceed contract turnover, the expected loss is recognised as an expense immediately.
Where the outcome of a construction contract cannot be estimated reliably, contract costs are recognised as expenses in the period in which they are incurred and contract revenue is recognised to the extent of contract costs incurred where it is probable that they will be recoverable.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Leasehold Over 10 Years
Plant & Machinery 15% Straight line
Motor Vehicles 25% Reducing Balance
Fixtures & Fittings 15% Straight Line
Computer Equipment 15% Straight Line
2.4. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.
2.5. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
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2.6. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and asset reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
2.7. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
3. Average Number of Employees
Average number of employees, including directors, during the year was:
2025 2024
Office and administration 2 2
Directors 2 2
Site Staff 8 8
12 12
4. Tangible Assets
Land & Property
Leasehold Plant & Machinery Motor Vehicles Fixtures & Fittings
£ £ £ £
Cost
As at 1 December 2024 4,770 7,317 384,812 3,654
Additions 888 - 18,000 473
As at 30 November 2025 5,658 7,317 402,812 4,127
Depreciation
As at 1 December 2024 589 5,477 139,470 2,610
Provided during the period 1,908 390 64,710 472
As at 30 November 2025 2,497 5,867 204,180 3,082
...CONTINUED
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Page 5
Net Book Value
As at 30 November 2025 3,161 1,450 198,632 1,045
As at 1 December 2024 4,181 1,840 245,342 1,044
Computer Equipment Total
£ £
Cost
As at 1 December 2024 8,008 408,561
Additions 2,398 21,759
As at 30 November 2025 10,406 430,320
Depreciation
As at 1 December 2024 3,755 151,901
Provided during the period 1,888 69,368
As at 30 November 2025 5,643 221,269
Net Book Value
As at 30 November 2025 4,763 209,051
As at 1 December 2024 4,253 256,660
Included above are assets held under finance leases or hire purchase contracts with a net book value as follows:
2025 2024
£ £
Motor Vehicles 102,436 191,998
5. Stocks
2025 2024
£ £
Stock 20,000 8,000
6. Debtors
2025 2024
£ £
Due within one year
Trade debtors 1,828,596 1,044,634
Prepayments and accrued income 3,930 1,038
Other debtors 120,059 63,107
Directors' loan accounts 10,180 4,901
1,962,765 1,113,680
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7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 39,105 35,487
Trade creditors 1,599,143 893,209
Bank loans and overdrafts 6,025 10,400
Corporation tax 143,893 50,429
Other taxes and social security 34,347 24,284
Other creditors 172,494 72,593
Accruals and deferred income 3,725 3,358
1,998,732 1,089,760
8. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 95,123 134,092
Bank loans - 5,180
95,123 139,272
9. Secured Creditors
Of the creditors the following amounts are secured.
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 134,227 169,579
10. Obligations Under Finance Leases and Hire Purchase
2025 2024
£ £
The future minimum finance lease payments are as follows:
Not later than one year 39,105 35,487
Later than one year and not later than five years 95,123 134,092
134,228 169,579
134,228 169,579
11. Provisions for Liabilities
Deferred Tax Total
£ £
As at 1 December 2024 63,119 63,119
Deferred taxation (11,647 ) (11,647 )
Balance at 30 November 2025 51,472 51,472
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12. Share Capital
2025 2024
Allotted, called up and fully paid £ £
90 Ordinary Shares of £ 1.00 each 90 90
10 Ordinary B shares of £ 1.00 each 10 10
100 100
13. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:
2025 2024
£ £
Not later than one year - 17,096
- 17,096
14. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 December 2024 Amounts advanced Amounts repaid Amounts written off As at 30 November 2025
£ £ £ £ £
Mr Andrew Mitchell 3,030 9,080 (3,030 ) - 9,080
Mr Joshua Mitchell 3,030 1,100 (3,030 ) - 1,100
The above loan is unsecured, interest free and repayable on demand.
The directors have given a personal gurantee in respect of a trade creditor balance to the value of £500,000
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